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The Joint Return

By Melvyn B. Frumkes
June 28, 2006

Generally, a joint return must be signed by both spouses to be considered as such. Since there may be substantial savings by filing a joint return over filing under the married, separate rates, if one spouse refuses to sign a joint return, can or should the divorce court require the recalcitrant spouse to do so? Many trial judges require the spouse to sign the return, or at least threaten to, but is it proper?

Courts Should Not Require Signing Joint Return

The rationale precluding the execution of a joint income tax return is articulated in Leftwich v. Leftwich, 442 A.2d 139 (D.C. Ct. App. 1982) wherein the court said that 'to sanction the trial court's effectively ordering a spouse to coordinate in the filing of a joint return would nullify the right of election conferred upon married taxpayers by the Internal Revenue Code. Such a right is not inconsequential, its exercise effects potential criminal and/or civil liabilities of taxpayers. Married individuals filing a joint return expose themselves to joint and several liability for any fraudulent or erroneous aspect of the return.'

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